PTS Holding: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PTS Holding
Largest movements
- Cash -€80,508
down €80,508 (-44.7%), from €180,022 to €99,514
mainly Net result for the year (-€90,444) and Stocks and contracts (-€79,576)
- Stocks and contracts +€79,576
new in 2026: €79,576
- Receivables within one year -€59,802
down €59,802 (-73.0%), from €81,875 to €22,073
of which Trade receivables: -€76,780
- Tangible fixed assets -€32,186
down €32,186 (-5.7%), from €565,581 to €533,396
of which Land and buildings: -€35,100
- Financial fixed assets -€25,000
down €25,000 (-100%), from €25,000 to €0
- Debts after one year -€59,897
down €59,897 (-11.3%), from €531,592 to €471,695
- Accrued charges and deferred income -€47,000
down €47,000 (-100%), from €47,000 to €0
- Contributions +€25,000
up €25,000 (+83.3%), from €30,000 to €55,000
- Trade debts -€12,380
down €12,380 (-43.8%), from €28,287 to €15,907
- Tax, wage and social debts +€9,926
up €9,926 (+9,642%), from €103 to €10,029
of which Remuneration and social security: +€9,910
- Gross operating margin -€47,830
down €47,830, from €19,285 to -€28,546
- Depreciation +€5,448
up €5,448 (+13.8%), from €39,409 to €44,857
- Financial income +€5,312
up €5,312 (+58,368%), from €9 to €5,321
- Staff costs +€4,158
new in 2026: €4,158
- Taxes +€1,504
up €1,504 (+1,461%), from €103 to €1,607
From the 2025 result to the 2026 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €949,291 | €860,737 | -€88,554 | -9.3% |
| Fixed assets | 21/28 | €590,581 | €558,389 | -€32,192 | -5.5% |
| Intangible fixed assets | 21 | - | €24,993 | +€24,993 | |
| Tangible fixed assets | 22/27 | €565,581 | €533,396 | -€32,186 | -5.7% |
| Land and buildings | 22 | €560,615 | €525,515 | -€35,100 | -6.3% |
| Plant, machinery and equipment | 23 | - | €3,612 | +€3,612 | |
| Furniture and vehicles | 24 | €4,966 | €4,269 | -€698 | -14.1% |
| Financial fixed assets | 28 | €25,000 | €0 | -€25,000 | -100% |
| Current assets | 29/58 | €358,710 | €302,348 | -€56,362 | -15.7% |
| Stocks and contracts in progress | 3 | - | €79,576 | +€79,576 | |
| Stocks | 30/36 | - | €79,576 | +€79,576 | |
| Amounts receivable within one year | 40/41 | €81,875 | €22,073 | -€59,802 | -73.0% |
| Trade receivables | 40 | €80,700 | €3,920 | -€76,780 | -95.1% |
| Other amounts receivable | 41 | €1,175 | €18,153 | +€16,978 | +1,445% |
| Current investments | 50/53 | €95,500 | €95,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €180,022 | €99,514 | -€80,508 | -44.7% |
| Deferred charges and accrued income | 490/1 | €1,313 | €5,686 | +€4,373 | +333% |
| Total equity and liabilities | 10/49 | €949,291 | €860,737 | -€88,554 | -9.3% |
| Equity | 10/15 | €282,952 | €303,210 | +€20,258 | +7.2% |
| Contributions | 10/11 | €30,000 | €55,000 | +€25,000 | +83.3% |
| Reserves | 13 | €3,000 | €5,500 | +€2,500 | +83.3% |
| Distributable reserves | 133 | €3,000 | €5,500 | +€2,500 | +83.3% |
| Profit (loss) carried forward | 14 | €249,952 | €242,710 | -€7,242 | -2.9% |
| Amounts payable | 17/49 | €666,340 | €557,528 | -€108,812 | -16.3% |
| Amounts payable after more than one year | 17 | €531,592 | €471,695 | -€59,897 | -11.3% |
| Financial debts | 170/4 | €531,592 | €471,695 | -€59,897 | -11.3% |
| Amounts payable within one year | 42/48 | €87,748 | €85,832 | -€1,915 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €58,791 | €59,897 | +€1,106 | +1.9% |
| Trade debts | 44 | €28,287 | €15,907 | -€12,380 | -43.8% |
| Suppliers | 440/4 | €28,287 | €15,907 | -€12,380 | -43.8% |
| Taxes, remuneration and social security | 45 | €103 | €10,029 | +€9,926 | +9,642% |
| Taxes | 450/3 | €103 | €119 | +€16 | +16.0% |
| Remuneration and social security | 454/9 | - | €9,910 | +€9,910 | |
| Other amounts payable | 47/48 | €567 | €0 | -€567 | -100% |
| Accrued charges and deferred income | 492/3 | €47,000 | €0 | -€47,000 | -100% |
| Non-recurring operating income | 76A | €81,867 | €24,303 | -€57,564 | -70.3% |
| Remuneration, social security and pensions | 62 | - | €4,158 | +€4,158 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,409 | €44,857 | +€5,448 | +13.8% |
| Other operating charges | 640/8 | €5,209 | €5,599 | +€389 | +7.5% |
| Gross operating margin | 9900 | €19,285 | -€28,546 | -€47,830 | |
| Operating profit (loss) | 9901 | -€25,334 | -€83,159 | -€57,825 | -228% |
| Financial income | 75/76B | €9 | €5,321 | +€5,312 | +58,368% |
| Recurring financial income | 75 | €9 | €5,321 | +€5,312 | +58,368% |
| Financial charges | 65/66B | €12,113 | €10,998 | -€1,115 | -9.2% |
| Recurring financial charges | 65 | €12,113 | €10,998 | -€1,115 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€37,438 | -€88,836 | -€51,399 | -137% |
| Income taxes | 67/77 | €103 | €1,607 | +€1,504 | +1,461% |
| Profit (loss) for the period | 9904 | -€37,541 | -€90,444 | -€52,903 | -141% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,541 | -€90,444 | -€52,903 | -141% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.